3Com ( COMS) shares slipped in early Friday trading after the computer-networking company late Thursday missed third-quarter earnings estimates. The Massachusetts-based company posted a loss of $85.6 million, or 22 cents a share, on revenue of $171.7 million vs. a loss of $79.2 million, or 22 cents a share, on revenue of $216.5 million a year ago. The consensus estimates of analysts were for revenue of just under $176 million and a loss of 13 cents a share, according to Thomson One Analytics. The company had $40 million dollars of restructuring costs during the quarter ended Feb. 27. Gross margin was 35.1%, vs. 44.4% in the prior-year period. Global sales dropped 6% from the prior quarter. Shares fell 21 cents, or 3%, to $6.85 in premarket trading.